The current version of the auditing standards can be found here. For audits of fiscal years beginning before December 15, 2010, click here.] The auditor should date the audit report no earlier than the date on which the auditor has obtained sufficient appropriate evidence to support the auditor's opinion.[The following paragraph is effective for audits of fiscal years beginning on or after December 15, 2010. Paragraph .05 describes the procedure to be followed when a subsequent event occurring after the report date is disclosed in the financial statements.
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dual date If a major event comes to the auditor's attention between the report date and issuance of the report, the financial statements may include the event as an adjustment or disclosure.
The auditor dual dates the audit report (as of the end of workpaper review, except footnote XX, which is dated later).
Dual dating is the practice, in historical materials, to indicate some dates with what appears to be duplicate, or excessive digits, sometimes separated by a hyphen or a slash. The need for double dating arose from the transition from an older calendar to a newer one.
For example, in "10/21 February 1750/51", the dual day of the month is due to the leap year correction of the Julian calendar by the Gregorian calendar, and the dual year is due to some countries beginning their numbered year on 1 January while others were still using another date.Note: When performing an integrated audit of financial statements and internal control over financial reporting, the auditor's reports on the company's financial statements and on internal control over financial reporting should be dated the same date.Note: If the auditor concludes that a scope limitation will prevent the auditor from obtaining the reasonable assurance necessary to express an opinion on the financial statements, then the auditor's report date is the date that the auditor has obtained sufficient appropriate evidence to support the representations in the auditor's report.Excerpt of the cover page of a print of the Treaty of Lübeck (1629), with the Gregorian day (22) directly above the Julian (12), both before the name of the month, May.The treaty was concluded between Roman Catholic parties, who had adopted the Gregorian calendar, and Protestant parties, who had not.' dual dating ', because the financial statements include two dates: the date when .. comes to light after the financial statements and related audit .